This paper uses the 2012/13 Uganda National Household Survey to analyze the redistributive effectiveness and impact on poverty and inequality of Uganda's revenue collection instruments and social spending programs. Fiscal policy – including many of its constituent tax and spending elements –...

The purpose of this study is to quantify the effects of the current energy reform policy on household expenditures along gender and regional lines. Gender analysis helps to identify constraints such as transportation poverty faced by women to access economic opportunities like education and/or...

The upcoming one-year repeal of the federal estate tax creates an opportunity to reconsider the taxation of wealth transfers. This paper argues that federal wealth transfer taxes should be retained and potentially expanded. The estate tax contributes importantly to the progressivity of the tax...

Existing sociological research on support for anti-poverty programs largely focuses on broad categories of welfare or assistance to the poor rather than particular types of transfers. Using an experimental survey design and mixed methods research, we examine whether support for anti-poverty...

This testimony makes three main points. First, inheritances tend to exacerbate existing economic disparities and may be the most important barrier to intergenerational economic mobility. These tendencies are most pronounced at the top of the income distribution. While inherited income is...

In 2013, around 121 billion US-Dollar were spend worldwide to promote the investment into renewable energy sources. The most prominent support scheme employed is a feed-in tariff, which guarantees a fixed price for electricity produced by renewable energies sources, usually for around 15 years...